摘要:随着全球经济一体化进程的加速，我国越来越多的企业参与国际市场竞争。其中，跨国并购就是一项极为重要的参与国际竞争的行动，我国一些著名企业也有所实践，并取得了较好的成功。本文研究主要以我国企业的跨国并购作为主题进行研究，重点明确企业跨国并购的概念、动因及相关基本内容。并以联想并购IBM PC业务为例对其进行深入分析，结合联想跨国并购的案例，明确企业跨国并购的主要动因及效果。并通过对案例经验的深入分析，明确联想在实际操作过程中的风险及治理情况，并总结其成功经验，以期能够对我国企业的跨国并购起到一定的作用，更好的促进我国企业参与国际竞争并逐渐取得更好的竞争地位等。

关键词：跨国并购；联想案例；风险；治理

Abstract:With the acceleration of global economic integration, China more and more enterprises to participate in the international market competition. Among them, the cross-border mergers and acquisitions is an extremely important exercise to participate in international competition, practice, and some well-known enterprises in China have achieved good success. In this paper, to study the theme of cross-border mergers and acquisitions of Chinese enterprises, the concept of focused cross-border mergers and acquisitions, motivation and the basic content. Lenovo's acquisition of IBM PC business, for example in-depth analysis, combined with Lenovo's cross-border mergers and acquisitions case, a clear cross-border mergers and acquisitions motives and effects. And in-depth analysis of case experience, a clear association in the actual operation of the risk and governance, and summarize the successful experience, in order to be able to play a role in cross-border mergers and acquisitions of Chinese enterprises to promote Chinese enterprises to participate in international competition and gradually achieve a better competitive position.

Key words：Cross-border mergers and acquisitions; think of cases; risk; governance